National Property Act Article 27
The administrator of the national property of damaging the property with intent or negligence, in addition to the criminal responsibility, shall be delivered by administration authority to the court and responsible for compensation. If the damages occurred under force majeure, however, the responsibility needs to be identified by the Audit authority.
中文原文 國有財產法第27條
國有財產直接經管人員或使用人，因故意或過失，致財產遭受損害時，除涉及刑事責任部分，應由管理機關移送該管法院究辦外，並應負賠償責任。
但因不可抗力而發生損害者，其責任經審計機關查核後決定之。
但因不可抗力而發生損害者，其責任經審計機關查核後決定之。